https://www.taxtmi.com/caselaws?id=448319 The Tribunal set aside the impugned order, allowing the appeal by the appellant, a public limited company, against the demand for central excise duty. The Tribunal found that the show cause notice did not adequately establish the related party status required for valuation under Section 4 of the Central Excise Act, 1944. It concluded that being part of the same group of companies did not automatically imply a related person status. The decision relied on the precedent set in the Mother Dairy case, affirming the legality of the duty payment based on transaction value. en-us Wed, 27 Sep 2023 00:00:00 +0530 Wed, 17 Jan 2024 08:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448319 The Tribunal set aside the impugned order, allowing the appeal by the appellant, a public limited company, against the demand for central excise duty. The Tribunal found that the show cause notice did not adequately establish the related party status required for valuation under Section 4 of the Central Excise Act, 1944. It concluded that being part of the same group of companies did not automatically imply a related person status. The decision relied on the precedent set in the Mother Dairy case, affirming the legality of the duty payment based on transaction value. Case-Laws Central Excise Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448319